Singapore Company Compliance Calendar 2026/2027
Singapore company compliance calendar 2026/2027: ACRA annual returns, AGMs, ECI, corporate tax, GST, CPF plus statutory filing deadlines for Singapore SMEs.
SINGAPORE
Last reviewed: 17 October 2026
Running a Singapore private limited company involves ongoing statutory, accounting, tax and employment obligations. Incorporation is only the beginning: directors must ensure that the company maintains appropriate records, meets its filing deadlines and complies with requirements administered by the Accounting and Corporate Regulatory Authority (ACRA), Inland Revenue Authority of Singapore (IRAS) and other relevant authorities.
Different compliance deadlines arise at different times. Annual returns and corporate tax filings are generally linked to the financial year end, while CPF, GST and statutory register updates may require monthly, quarterly or event-driven action.
This Singapore Company Compliance Calendar 2026/2027 provides a practical reference for company directors, business owners and finance teams.
Key Takeaways
ACRA Annual Return: For an ordinary non-listed company, generally due within seven months after the financial year end.
Annual General Meeting (AGM): Generally within six months after FYE, unless the company qualifies for an exemption or has validly dispensed with holding an AGM.
Financial Statements: Companies must assess their preparation, audit and filing obligations separately.
Estimated Chargeable Income (ECI): Generally due within three months after FYE unless exempt.
Corporate Income Tax: Form C-S (Lite), Form C-S or Form C is generally due by 30 November of the relevant Year of Assessment.
GST: Registered businesses generally file and pay within one month after the applicable GST accounting period.
CPF: Contributions are due at month-end, with enforcement if payment remains outstanding after the 14th of the following month, or the next working day where applicable.
Statutory Registers: Changes to registrable controllers and nominee arrangements may trigger separate filing deadlines with ACRA.
Singapore Company Compliance Calendar — At a Glance
Singapore's compliance obligations can be grouped into annual, recurring and event-driven requirements.
The main annual deadlines concern financial statements, annual returns and corporate income tax. Recurring requirements may include GST and CPF, while changes in directors, shareholders, registrable controllers or nominee arrangements can trigger additional obligations.
Businesses should prepare a calendar based on their actual financial year end, GST registration status, employee arrangements and corporate structure.
1. ACRA Annual Return — Financial Year End
Under Singapore's Companies Act 1967, a company must lodge its annual return with ACRA within the applicable statutory timeframe.
For an ordinary non-listed private company, the annual return is generally due within seven months after the financial year end.
Example — FYE 31 December 2026
A Singapore Pte. Ltd. with a financial year ending 31 December 2026 generally has the following deadlines:
Financial year end: 31 December 2026
AGM deadline, if required: 30 June 2027
ACRA Annual Return deadline: 31 July 2027
A non-listed Singapore company with share capital and an overseas branch register generally has eight months after its financial year end to lodge its Annual Return, compared with seven months for an ordinary non-listed company.
Does a Dormant Company Still Need to File an Annual Return?
Generally, yes.
ACRA requires a company that remains live on its register to lodge annual returns, including where the company is inactive or dormant.
A waiver of corporate tax filing obligations from IRAS does not automatically exempt the company from filing its ACRA Annual Return.
Common mistake: Assuming that Singapore annual returns are due on the incorporation anniversary. For ordinary local companies, the filing deadline is generally determined by the financial year end and company classification.
2. Annual General Meeting and Financial Statements
An ordinary non-listed company generally must hold its AGM within six months after the financial year end.
However, certain private companies may qualify for an AGM exemption or dispense with holding an AGM in accordance with the Companies Act.
For example, a private company may qualify for an AGM exemption if it sends its financial statements to all members within five months after its financial year end, subject to the applicable conditions and members' rights.
Can a Private Company Dispense with Its AGM?
Yes. A private company may dispense with holding AGMs through the prescribed members' resolution process.
However, dispensing with the AGM does not automatically remove its financial reporting or annual return obligations.
The company must still assess the preparation and circulation of financial statements, applicable statutory safeguards and the information required in its annual return.
Are All Singapore Companies Required to File Financial Statements with ACRA?
No.
Financial statement preparation and filing requirements depend on the company's status and the applicable statutory exemptions.
For example, a solvent exempt private company may not be required to file financial statements with ACRA, although it generally remains responsible for preparing them unless another statutory exemption applies.
Certain dormant relevant companies may qualify for exemptions from preparation and filing.
Other companies may need to lodge financial statements in the prescribed XBRL format.
Practical recommendation: Confirm the company's preparation, audit and filing obligations separately rather than assuming that an audit exemption automatically removes financial reporting requirements.
3. Singapore Audit Exemption — Small Company Criteria
Singapore's small company audit exemption framework generally applies to qualifying private companies meeting at least two of three quantitative criteria:
Annual revenue of S$10 million or less.
Total assets of S$10 million or less.
Not more than 50 employees.
For an established company, the applicable assessment generally considers the immediate past two consecutive financial years.
Newly incorporated companies are subject to the relevant first-year rules.
Where the company forms part of a group, the group must also satisfy the applicable small-group requirements.
Does Audit Exemption Mean No Accounts Are Required?
No.
An audit-exempt company generally must still maintain proper accounting records and prepare financial statements unless a separate preparation exemption applies.
Its directors remain responsible for complying with the Companies Act and applicable accounting standards.
ACRA announced a review of Singapore's small-company audit-exemption framework in February 2026. Businesses should monitor whether future legislative changes affect eligibility.
4. Estimated Chargeable Income — ECI
Estimated Chargeable Income is an estimate of a company's taxable profits for the relevant Year of Assessment.
ECI is generally due within three months after the end of the company's financial year.
Example — FYE 31 December 2026
For a company with financial year ending 31 December 2026:
Relevant Year of Assessment: YA 2027
General ECI deadline: 31 March 2027
Who Is Exempt from Filing ECI?
IRAS generally waives ECI filing if both conditions are satisfied:
The company's annual revenue does not exceed S$5 million for the financial year.
Its ECI is nil for the relevant Year of Assessment.
The nil ECI assessment is made before deducting the exempt amount under the start-up or partial tax exemption schemes.
A company with annual revenue above S$5 million may still be required to file ECI even if it reports a tax loss.
5. Corporate Income Tax Return — Form C-S (Lite), Form C-S or Form C
Singapore's prevailing corporate income tax rate is 17% of chargeable income.
Companies generally file their annual corporate income tax returns by 30 November of the relevant Year of Assessment.
Depending on eligibility, the company may use:
Form C-S (Lite): For eligible companies with annual revenue of S$200,000 or below.
Form C-S: For qualifying companies with annual revenue of S$5 million or below that also meet the other prescribed criteria.
Form C: For companies that do not qualify for the simplified returns.
Example
For FYE 31 December 2026:
Financial year end: 31 December 2026
Year of Assessment: YA 2027
General annual tax return deadline: 30 November 2027
The company should prepare its tax computation, consider relevant tax adjustments, assess applicable exemptions and retain the supporting documents.
Learn More
For a detailed explanation of ECI, corporate tax returns, exemptions and filing requirements, read:
Singapore Corporate Tax 2026/2027: ECI, Form C-S and Form C Explained
6. GST — Registration, Returns and Payment
GST obligations are important for companies supplying goods or services in Singapore.
When Is GST Registration Compulsory?
Under the general domestic registration rules, a business must assess whether its taxable turnover exceeds S$1 million under either the retrospective or prospective test.
Under the retrospective test, businesses generally assess their taxable turnover for the calendar year ending 31 December.
Where taxable turnover exceeds S$1 million, compulsory registration may be required, subject to applicable exceptions.
Under the prospective test, registration may be triggered where the business can reasonably expect taxable turnover to exceed S$1 million in the next 12 months.
For liability arising from 1 July 2025 onwards under the prospective test, businesses generally must apply within 30 days of the forecast and are registered two months from the forecast date.
When Must a GST-Registered Company File Its GST Return?
GST-registered businesses generally file GST F5 and pay any tax due within one month after the end of their prescribed accounting period.
For example:
January–March 2027 GST period: generally due 30 April 2027.
April–June 2027 GST period: generally due 31 July 2027.
A nil GST return generally remains required even if there are no transactions during the accounting period.
7. CPF and Employment Income Reporting
Singapore employers must comply with applicable CPF contribution and employment reporting obligations.
CPF Contributions
CPF contributions generally apply to eligible Singapore citizen and Singapore permanent resident employees.
The legal due date for monthly CPF contributions is the last day of the calendar month.
CPF Board generally takes enforcement action if contributions remain unpaid after the 14th of the following month, or the next working day if that day falls on a weekend or public holiday.
Employers should not confuse the enforcement cut-off with the original statutory due date.
Employment Income Reporting — IR8A and AIS
Employers must prepare the prescribed employment income information by 1 March of the year following the year of income.
Employers participating in the Auto-Inclusion Scheme (AIS) must submit the required information electronically to IRAS.
AIS is mandatory for employers meeting the prescribed criteria, including those with five or more employees during the relevant reporting year. Employers already registered under AIS generally continue participating even if headcount subsequently falls below five.
For YA 2027, employers generally must participate in AIS if they had five or more employees during 2026, or otherwise fall within IRAS's prescribed mandatory participation categories.
The employee count is assessed across the reporting year and may include employees who have left during the year, as well as relevant directors and other individuals specified by IRAS. Existing AIS employers generally remain in the scheme even if their employee numbers subsequently fall below five.
Tax Clearance — Form IR21
Where tax clearance is required for a non-Singapore citizen employee who ceases employment, takes up an overseas posting or leaves Singapore for more than three months, the employer generally must file Form IR21 at least one month beforehand.
The employer must also withhold the required monies pending tax clearance, subject to IRAS's applicable rules and exceptions.
8. Statutory Registers — RORC, ROND and RONS
10. Example — Compliance Calendar for FYE 31 December 2026
Companies must maintain their statutory registers and report prescribed information to ACRA.
These registers include:
Register of Registrable Controllers (RORC).
Register of Nominee Directors (ROND).
Register of Nominee Shareholders (RONS).
The applicable requirements depend on the company and whether an exemption applies.
Registrable Controllers
Companies generally must identify and maintain accurate information on individuals or entities exercising significant ownership or control.
ACRA requires prescribed changes to the private RORC to be recorded and subsequent changes to the Central RORC to be filed within two business days after the private register is updated.
Companies must also comply with the relevant confirmation-notice requirements for registrable controllers.
Companies that are required to maintain a Register of Registrable Controllers (RORC) must also send annual verification notices to their registrable controllers to confirm that the recorded particulars remain accurate.
The notices must be sent at least once each year, even where no changes have been identified. Companies should retain appropriate records of the verification and update their private and central registers where changes arise.
Nominee Directors and Nominee Shareholders
Since 16 June 2025, Singapore companies that are not exempt must comply with the applicable requirements for maintaining and filing their Registers of Nominee Directors (ROND) and Nominee Shareholders (RONS).
Companies must update their private nominee registers within the prescribed seven-day period when relevant changes arise and file the corresponding changes with ACRA's central registers within two business days after updating the private registers.
Companies without nominee directors or nominee shareholders must also make the applicable declarations to ACRA. These obligations are separate from the Annual Return and should not be deferred until the next annual filing.
9. Changes to Directors, Company Secretary and Corporate Particulars
Singapore companies must maintain accurate particulars with ACRA.
Changes involving directors, the company secretary and certain other position holders generally must be reported to ACRA within 14 days of the relevant change.
A Singapore company must also have at least one ordinarily resident director and appoint a company secretary within six months of incorporation.
The company should monitor its registered office, shareholder information, share capital and other prescribed changes under the applicable filing rules.
Common mistake: Assuming every corporate change can be disclosed during the next Annual Return. Many changes have their own reporting deadlines.
Assume an ordinary non-listed Singapore private company has a financial year ending 31 December 2026.
Its key deadlines would generally include:
31 March 2027 — ECI filing, unless exempt.
30 June 2027 — AGM deadline, if an AGM is required.
31 July 2027 — ACRA Annual Return deadline.
30 November 2027 — Annual corporate income tax return deadline.
Other obligations, such as GST, CPF, employment income reporting and statutory register updates, must be monitored separately according to the applicable circumstances.
Companies should maintain a consolidated compliance calendar rather than relying on one annual filing date.
11. Practical Compliance Checklist for Singapore Companies
Every Month
Reconcile bank balances and accounting transactions.
Review customer and supplier balances.
Complete payroll and applicable CPF contributions.
Monitor statutory changes and register information.
Check pending GST or other regulatory obligations.
Every Quarter
Review management accounts and projected profits.
Reassess GST registration and reporting requirements.
Review related-party transactions and supporting documentation.
Confirm corporate secretarial records remain current.
Before Financial Year End
Review financial reporting obligations.
Assess audit exemption eligibility.
Plan the preparation of financial statements.
Estimate chargeable income and consider the ECI filing requirement.
After Financial Year End
Finalise accounting records and tax computations.
File ECI where required.
Arrange financial statement circulation and AGM matters.
Prepare and lodge the ACRA Annual Return.
Submit the annual corporate income tax return.
Common Mistakes Singapore Companies Should Avoid
1. Assuming ACRA Annual Returns follow the incorporation anniversary.
For ordinary non-listed companies, the deadline generally depends on the financial year end.
2. Confusing the AGM deadline with the Annual Return deadline.
These are separate requirements.
3. Assuming dormant companies do not need to lodge annual returns.
A company that remains live with ACRA generally must continue filing its Annual Return.
4. Treating audit exemption as financial reporting exemption.
The applicable preparation, audit and filing requirements must be assessed separately.
5. Ignoring ECI where the company has no taxable profits.
The ECI waiver requires the specified revenue and nil-ECI conditions.
6. Treating the CPF 14-day enforcement cut-off as the original due date.
CPF contributions are legally due at month-end.
7. Waiting until the Annual Return to update corporate registers.
Changes to registrable controllers, nominees and office holders can trigger earlier deadlines.
Frequently Asked Questions
When is a Singapore Pte. Ltd.'s Annual Return due?
For an ordinary non-listed company, generally within seven months after its financial year end.
Is the AGM compulsory for every private company?
No. Certain companies may qualify for AGM exemption or validly dispense with holding AGMs, subject to the applicable requirements.
Does a dormant company still need to file an ACRA Annual Return?
Generally, yes, while the company remains live on ACRA's register.
Is an audit compulsory for every Singapore company?
No. Qualifying private companies may be eligible for the small company audit exemption, subject to the prescribed conditions and applicable group assessment.
When is ECI due?
Generally within three months after financial year end, unless the company qualifies for an exemption or waiver.
When must a GST-registered company file its return?
Generally within one month after the applicable GST accounting period ends.
What is the CPF contribution deadline?
The statutory due date is the last day of the calendar month. CPF Board may take enforcement action when payment remains outstanding after the 14th of the following month, subject to the applicable working-day rule.
Must a company report changes to its registrable controllers immediately?
Companies must follow the applicable private-register update requirements and file changes with ACRA's Central RORC within two business days after the private register is updated.
How LGR Corporate Advisory Can Help
LGR Corporate Advisory supports Singapore businesses with company secretarial compliance, accounting and financial reporting, corporate tax and regulatory support, and Malaysia–Singapore cross-border business considerations.
Our approach is to coordinate the different reporting and compliance responsibilities so that business owners can better understand their obligations and prepare ahead of statutory deadlines.
Need Help Managing Your Singapore Company's Compliance Calendar?
Whether you are preparing your first annual return, reviewing your accounting and corporate tax obligations or managing ongoing regulatory requirements, LGR Corporate Advisory can assist with assessing your compliance needs.
Speak with LGR Corporate Advisory about your Singapore corporate compliance requirements.
Official References
Disclaimer: This article provides general guidance based on Singapore regulatory requirements reviewed as at 17 October 2026. Actual obligations and deadlines depend on the company's circumstances, classification, financial reporting period, tax status and any subsequent regulatory changes. Professional advice should be obtained where necessary.